Abstract: A transmitting apparatus connects to a receiving apparatus via a transmission medium, and transmits contents based on an audio transmitting clock. The transmitting apparatus includes a frequency deviation receiving unit and a clock varying unit. The frequency deviation receiving unit receives, from the receiving apparatus, information indicating a frequency deviation between the audio transmitting clock and an audio reproducing clock. The clock varying unit varies a transmitting-side system clock based on the information of the frequency deviation obtained from the receiving apparatus. The receiving apparatus includes an audio reproducing clock generating unit. The receiving apparatus buffers the audio data by the audio transmitting clock, and transfers the audio data from the buffer to a DAC in accordance with the audio reproducing clock, so as to eliminate the audio quality deteriorating factor caused by a receiving circuit of the transmitting apparatus and the receiving apparatus.